Chapter 13: Impairment of Assets (IAS 36)

05/07/2025 12 min
Chapter 13: Impairment of Assets (IAS 36)

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Episode Synopsis

Chapter 13: Impairment of Assets (IAS 36)📄 Caption: Impairment is about recognising loss of value before it’s too late. This video walks you through the testing process.What you’ll learn:Recoverable amount (higher of value in use and fair value)Indicators of impairmentCGUs (cash-generating units)Reversal of impairment#IAS36 #ImpairmentTesting #CGU #RecoverableAmount #ACCAFR